Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 3   Taxation of financial arrangements

Part 3   Foreign currency amendments

Income Tax Assessment Act 1997

137   Section 11-55 (table item headed "foreign aspects of income taxation")

Before:

dividend from a foreign country, non-portfolio

23AJ

Insert:

certain forex realisation gains

775-25